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Based on the service-profit chain perspective, this study investigates whether service-oriented human resource practices can enhance customer outcomes through motivational mechanisms (i.e. intrinsic/extrinsic satisfaction) as well as emotional mechanisms (i.e. emotional labor strategies).

This study collected paired data from 220 service workers and their customers at different time points from 80 service firms. Multilevel path-analysis was conducted to test the proposed hypotheses.

Our results indicate that firm-level extensive training is positively related to service workers' intrinsic job satisfaction, which in turn increases deep acting. In addition, firm-level incentive compensation is positively associated with service workers' extrinsic job satisfaction, which in turn reduces surface acting. Finally, service employee's deep acting enhances customer loyalty and willingness to recommend via customer satisfaction.

The service organization should (1) stress the importance of incentive compensation to decrease surface acting via enhancing extrinsic job satisfaction and (2) provide extensive service training to improve service employees' intrinsic satisfaction and deep acting, leading to favorable customer outcomes.

The present study identifies the critical roles of motivational and emotional mechanisms in transferring service-oriented human resource practices to customer outcomes and employing rigorous research design to enhance the internal/external validity of our findings.

This study aims to use emotions-as-social information theory to investigate how physical (customer perceived store atmosphere) and social servicescapes (customer information searching) influence the effects of employees’ positive affective displays on customer outcomes via customer positive moods and positive expectation disconfirmation.

This research included two studies, each using a distinct research design, to empirically test the proposed model. Study 1 involved 200 observational data points on objective purchase amounts from designer watch shops. In Study 2, data were collected from 230 customers in designer jewelry stores.

The results of path analyses revealed that: employee positive affective displays are positively associated with customer purchase outcomes; employee positive affective displays had positive indirect effects on customer purchase outcomes by enhancing customer positive moods and positive expectation disconfirmation; these positive indirect effects were strengthened when customers engaged in information search behaviors; and these positive indirect effects were attenuated when customers perceive store atmosphere as favorable, indicating a substitution effect of customer perceived store atmosphere.

Previous research has not thoroughly examined the role of the servicescape in moderating the effects of employees’ positive affective displays on customer purchase outcomes. This present study not only clarified the affective and cognitive mechanisms that link employees’ positive affective displays on purchase outcomes but also identified servicescape as a critical boundary condition of these effects.

Abusive supervision has been a prevalent issue in the workplace. This study aims to explore the consequences of abusive supervision on employee affective organizational commitment and general health in the hospitality industry and further explores the boundary conditions of employee assistance programs (EAPs).

The participants of this study were 231 frontline employees from the hospitality industry in Taiwan. Quantitative data was collected using questionnaires from two time periods separated by a two-week interval. The data was analyzed using PROCESS macro for SPSS.

The findings from this study suggested that abusive supervision have negative impacts on both subordinates’ affective organizational commitment and general health. As expected, perceived effectiveness of EAPs moderated the relationship between perceived abusive supervision and affective organizational commitment, whereas the moderating effect of perceived effectiveness of EAPs on the relationship between abusive supervision and employee general health was not significant.

The results of this study showed that EAP practices can mitigate the negative effects of abusive supervision. It is expected to encourage managers in the hospitality industry to minimize or even prevent abusive supervision. Further, the authors suggest organizations implement specific strategies in their EAPs to assist employees in coping with the negative emotions accompanying abusive supervision.

This study offers empirical evidence that illustrates the importance of EAPs and how they may reduce the negative impacts of abusive supervision.

This paper aims to examine the extent to which performance indicators (PIs) reported by New Zealand (NZ) higher education institutions (HEIs) correspond with accounting standards and guidance and the effects issuance of principles-based authoritative guidance and early adoption of Public Benefit Entity Financial Reporting Standard 48 (PBE FRS 48) have on the PIs disclosed.

Using a content analysis index derived from accounting standards and guidance, we conduct a longitudinal assessment of the 2016 and 2019 statements of service performance published by 22 NZ HEIs.

The PIs reported extend beyond the service performance elements proposed by standard-setters. Despite few indicators on intermediate and broader outcomes, the measures disclosed by HEIs are reflective of their role in the NZ economy and the national Tertiary Education Strategy. The results show that principles-based authoritative guidance and early adoption of PBE FRS 48 influence the focus and type of measures disclosed, while there is no evidence of improvements in the reporting of impacts, outcomes and information useful for performance evaluation.

This paper provides timely insights for standard-setters and regulators on the influence principles-based accounting standards and guidance have on non-financial reporting practices.

This study contributes to the scant literature on HEIs’ service performance reporting. It presents a model for conceptualising HEIs’ PIs that can be used as a basis for future research on non-financial reporting. It also reflects on the tension between accountability and “accountingisation”, suggesting that, although the PIs reported support formal accountability, they do not communicate whether HEIs’ activities and outputs meet their social purpose.

This paper aims to develop a conceptual framework for extended external reporting (EER) influences (EERI), including sustainability, non-financial, integrated and value reporting. Using the Environmental Legitimacy, Accountability, and Proactivity (ELAP) framework as the base, we modify its proposed concepts and linkages using relevant conceptual models, prior reviews and findings of recent studies on EER. This paper presents contributions of the special issue on “non-financial and integrated reporting, governance and value creation” and avenues for future research.

Drawing on relevant conceptual models, prior reviews and recent EER studies, we reframed the ELAP framework into a framework that theorises the factors that affects, or are affected by, EER.

The EERI framework poses relationships between and within proactivity, external verification, accountability and legitimacy. It also consolidates possible determinants and consequences of EER. The papers published in this special issue contribute further insights on factors that influence reporting practices, processes and suggestions for capturing and communicating value creation information, and the value of integrated reports and assurance to capital providers.

Along with the insights provided by papers in this special issue, the conceptual framework can be used to theorise influences of EER and guide future research.

Integrated reporting (IR) aims to improve the quality of information available to capital providers. While IR is associated with decreases in investor uncertainty and increases in firm value, it is unclear how IR information directly influences investment decisions. This paper aims to investigate the investment considerations of Taiwanese investors and their initial impressions of the International Integrated Reporting Framework (IIRC Framework). In doing so, this study examines the relationships between investment considerations and the IIRC Framework’s concepts.

Semi-structured interviews were undertaken with 16 investors in Taiwan. Thematic analysis was used to analyse the data collected.

In addition to economic and financial outlook, competitive advantages and ownership structure, Taiwanese investors emphasise management credibility as an important factor that influences investment decisions. Investors are reliant on private information sources and quantitative data. Sustainability disclosures and sustainability performance beyond legal requirements are often not considered. Taiwanese investors lack awareness of the IIRC Framework and are sceptical about the premise that integrated reports can provide information material to investment appraisal. The assertion that integrated reports reduce information asymmetry and influence investment decisions has to be treated with caution.

Self-selection bias and a potential lack of transferability in the findings are issues inherent in the research method and sample used.

IR information needs to be frequently updated rather than disclosed in a periodic report. Furthermore, integrated reports need to demonstrate a direct link between non-financial performance and financial value creation.

Mandating the supply of integrated reports is unlikely to influence investors’ capital allocation decisions unless investor demand is a driver of the regulation.

This study is one of the few to investigate IR from the investor’s perspective. Observations from this preliminary study warrant further investigations into the relevance of IR to investment communities globally.

Drawing on signaling theory, the purpose of this study is to explore how high-performance work systems (HPWS) interact with leader–member exchange (LMX) to predict employees' proactive behavior and job engagement. Moreover, the present study also proposes the mediating role of job engagement in the interactive effects of HPWS and LMX quality on proactive behavior.

The data of this study include 228 customer-contact employees and 44 store managers from chain store enterprises in the service sector in Taiwan. The proposed models were tested with hierarchical linear modeling and Monte Carlo simulation.

The results show a significant interactive effect of HPWS and LMX on job engagement and proactive behavior. In addition, job engagement serves as a vital mechanism linking the interactive effect of HPWS and LMX quality on proactive behavior.

This study uses signaling theory to unpack the question when and how HPWS can be more influential on employees' proactive behavior. In particular, the positive effect of HPWS on proactive behavior is more prominent only when employees enjoy high LMX quality with their respective line managers. In addition, the interactive effects of HPWS and LMX quality on proactive behavior are mediated by job engagement. The findings provide valuable theoretical and managerial contribution by integrating HRM and leadership research.

This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on integrated reporting to the model and identify areas for future research.

The paper uses a narrative/discursive style to summarise key findings from the articles in the special issue and develop a normative research agenda.

The findings of the prior literature, as well as the articles in this special issue, support the conceptual model developed in this paper. This new conceptual model can be used in multiple ways.

The special issue draws on some of the latest developments in integrated reporting from multiple jurisdictions. Different theoretical frameworks and methodologies, coupled with primary evidence on integrated reporting, construct a pluralistic assessment of integrated reporting, which can be used as a basis for future research. The new conceptual model developed in this paper can be used as an organising framework; a way of understanding and thinking about the various influences; a way of identifying additional factors to control for in a study; and/or a way of identifying new, interesting and underexplored research questions.

This paper aims to examine the type of firms that voluntarily adopt the International Integrated Reporting Framework (IIRF) and how markets respond to voluntary IIRF adherence.

Analysis of a matched global sample of listed firms that voluntarily adopt the IIRF (IIRF firms) and those that do not (non-IIRF firms). The samples range from 188 to 436 observations as alternative research designs, different matched samples and regression specifications, and several sensitivity analyses were conducted.

In markets where integrated reporting (IR) is not mainstream, voluntary IIRF adoption is more likely for firms with established sustainability practices. Such findings suggest that the IIRF is an incremental innovation for sustainability rather than an innovation that radically changes management and reporting practices. In Japan, where IR is mainstream, results show no observable differences between IIRF firms and non-IIRF firms. Consistent with the determinants results, this paper finds no evidence of associations between voluntary IIRF adoption and the information environment, the cost of equity or firm value. However, the additional analysis provides preliminary evidence suggesting capital market effects may differ for IIRF firms with higher sustainability or market performance.

This study offers useful insights into the current global debate on whether there is value in adopting the IIRF.

This study adds to the limited body of research on the determinants and consequences of voluntary IIRF adoption, offering insights for regulators, practitioners and proponents of IR. This study is the first to provide quantitative evidence of the influence sustainability practices have on voluntary IIRF adoption. Further, the results add to the current global debate on whether there is value in adopting the IIRF. This paper finds that voluntary IIRF adoption has no clear and distinct influence on disclosure practices and capital markets, suggesting there are no additional benefits from prioritising the promotion or adoption of the IIRF over other disclosure forms. Unless there are advancements supporting the implementation of integrated thinking and information connectivity, the potential for the IIRF to improve information quality may be limited to encouraging more non-financial disclosure and transparency in countries where integrated disclosures are not trending.

The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to species identified by the International Union for the Conservation of Nature Red List as under threat of extinction.

The paper analyses disclosures relating to rhinoceros conservation and protection produced by top South African-listed companies in order to assess the current state of “extinction accounting”. Following this analysis, the authors explore and discuss a potential framework for extinction accounting which may be used by companies to demonstrate their accountability for species and disclose the ways in which they are working alone, and in partnerships, to prevent species extinction.

Corporate disclosures relating to rhinoceros may be interpreted as emancipatory. The authors identify several disclosure themes dealing with rhinoceros in integrated and sustainability reports of large South African companies and on their websites. Contrary to initial expectations, there is evidence to suggest corporate awareness of the importance of addressing the risk of this species becoming extinct.

The authors have relied on public corporate disclosures and would like to extend the work further to include interview data for a further paper.

An extinction accounting framework may be applied to corporate accounting and accountability for any species under threat of extinction. The framework may also be considered for use as a tool for institutional investors as well as NGO engagement and dialogue with stakeholder companies.

The rhinoceros has, from the analysis, significant cultural, heritage, eco-tourism and intrinsic value. Developing and implementing an emancipatory extinction accounting framework to prevent extinction will have a substantial social and environmental impact.

This is the first attempt to the knowledge to explore accounting for extinction and a possible extinction accounting framework. It is also the first attempt to investigate accounting and accountability for the rhinoceros.